https://www.taxtmi.com/caselaws?id=235801 Loss of excisable molasses arising from evaporation and handling during storage was treated as loss by natural causes, and no allegation of clandestine removal was made. The Tribunal applied the principle that such loss, where it falls within the condonable limit, need not be dealt with under a mandatory remission procedure. On the facts, the negligible 0.021% loss was held condonable, and the duty demand, penalty and interest could not be sustained. The contrary High Court ruling was distinguished on its facts, and the impugned order was set aside. en-us Tue, 04 Jun 2013 00:00:00 +0530 Mon, 05 Aug 2013 12:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235801 Loss of excisable molasses arising from evaporation and handling during storage was treated as loss by natural causes, and no allegation of clandestine removal was made. The Tribunal applied the principle that such loss, where it falls within the condonable limit, need not be dealt with under a mandatory remission procedure. On the facts, the negligible 0.021% loss was held condonable, and the duty demand, penalty and interest could not be sustained. The contrary High Court ruling was distinguished on its facts, and the impugned order was set aside. Case-Laws Central Excise Tue, 04 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235801